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Lampiran 4 Analisis Deskriptif Dan Regresi Logistik
Deskriptif
Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation RESTATEMENT
72 1
,36 ,484
ACHANGE 72
-,20 ,92
,1299 ,17176
OSHIP 72
,00 16,60
1,9293 3,09410
AUDSIZE 72
3,0 4,0
3,194 ,3985
LEVERAGE 72
,11 1,13
,5011 ,21639
PENGALAMAN 72
,06 1,00
,5504 ,26709
Valid N listwise 72
Statistik Deskriptif Restatement
Classification Table
a,b
Observed Predicted
RESTATEMENT Percentage
Correct 1
RESTATEMENT 46
100,0 1
26 ,0
Overall Percentage 63,9
a. Constant is included in the model. b. The cut value is ,500
Hosmer and Lemeshow Test
Step Chi-square
Df Sig.
1 9,582
8 ,296
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Nilai
-2 Log likelihood -2 LL Awal
Nilai
-2 Log likelihood -2 LL Akhir Iteration Historya,b,c,d
Iteration -2Log
likelihood Coefficients
Constant ACHANGE
OSHIP AUDSIZE LEVERAGE
PENGALAMAN
Step 1
1 80,914
-1,228 1,373
,156 ,417
-2,150 -,111
2 79,798
-1,652 1,775
,222 ,619
-2,965 -,189
3 79,750
-1,863 1,893
,242 ,699
-3,133 -,212
4 79,750
-1,877 1,900
,243 ,704
-3,141 -,213
5 79,750
-1,877 1,900
,243 ,704
-3,141 -,213
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 94,184 d. Estimation terminated at iteration number 5 because parameter estimates changed by less than
,001.
Nagelkerke R Square
Model Summary
Step -2 Log
likelihood Cox Snell R
Square Nagelkerke R
Square 1
79,750
a
,182 ,249
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
94,188 -,556
2 94,184
-,571 3
94,184 -,571
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Matriks Klasifikasi
Classification Table
a
Observed Predicted
RESTATEMENT Percentage
Correct 1
Step 1 RESTATEMENT
42 4
91,3 1
16 10
38,5 Overall Percentage
72,2 a. The cut value is ,500
Uji Multikolinearitas dengan Matriks Korelasi
Correlation Matrix
Constant ACHANGE
OSHIP AUDSIZE
LEVERAGE PENGALAMAN
Step 1
Constant 1,000
-,229 -,306
-,911 -,125
-,107 ACHANGE
-,229 1,000
,239 ,151
-,088 ,022
OSHIP -,306
,239 1,000
,190 ,072
,000 AUDSIZE
-,911 ,151
,190 1,000
-,199 -,165
LEVERAGE -,125
-,088 ,072
-,199 1,000
,181 PENGALAMAN
-,107 ,022
,000 -,165
,181 1,000
Uji Signifikansi Model secara Simultan
Omnibus Tests of Model Coefficients
Chi-square Df
Sig. Step 1
Step 14,434
5 ,013
Block 14,434
5 ,013
Model 14,434
5 ,013
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Signifikansi Pengaruh Parsial
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
Step 1
a
ACHANGE 1,900
1,586 1,435
1 ,231
6,688 OSHIP
,243 ,125
3,785 1
,052 1,275
AUDSIZE ,704
,815 ,747
1 ,388
2,022 LEVERAGE
-3,141 1,577
3,967 1
,046 ,043
PENGALAMAN -,213
1,022 ,043
1 ,835
,808 Constant
-1,877 2,631
,509 1
,476 ,153
a. Variables entered on step 1: ACHANGE, OSHIP, AUDSIZE, LEVERAGE, PENGALAMAN.
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BAB III METODE PENELITIAN
3.1 Jenis Penelitian
